[Amended 2-21-2013 by Ord. No. 13-05]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this part, the meanings herein indicated,
except where the context indicates or requires a different meaning:
COMPENSATION EARNED or COMPENSATION PAID or EARNINGS
All salaries, wages, commissions, bonuses, incentive payments
and/or other forms of compensation or remuneration, in cash or in
property, received by an individual and paid, directly or through
an agent, by an employer for services rendered.
CORPORATION
Any corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory or foreign country or dependency.
EARNED INCOME
Compensation as determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Pt.
I Subpt. B Art. V (relating to personal income tax). Employee business expenses are allowable deductions as determined under Article III of the "Tax Reform Code of 1971." The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
EMPLOYER
Any individual, copartnership, association, corporation,
government body or unit or agency or any other entity, who or which
employs one or more persons on a salary, wage, commission or other
compensation basis.
NET PROFITS
The net income from the operation of a business, profession or other activity, except corporations, determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971," and regulations in 61 Pa. Code Pt.
I Subpt. B Art. V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
1.
Any interest earnings generated from any monetary accounts or
investment instruments of the farming business.
2.
Any gain on the sale of farm machinery.
3.
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes.
4.
Any gain on the sale of other capital assets of the farm.
NONRESIDENT
An individual, partnership, association or other entity domiciled
outside the Borough of Sharpsburg.
PERSON
Includes every natural person, copartnership, fiduciary or
association. Whenever used in any clause prescribing or imposing a
penalty, the term "person," as applied to associations, shall mean
the partners or members thereof and, as applied to corporations, the
officers thereof.
RESIDENT
An individual domicile within the Borough of Sharpsburg,
Allegheny County, Pennsylvania.
TAXPAYER
A person, whether an individual, copartnership or association,
or any other entity, required under this part to file a return of
earnings or net profits or to pay a tax thereon.
The Borough Council hereby designates a Revenue Agent, who shall
collect and receive all taxes imposed and levied hereunder. Said Revenue
Agent shall furnish a bond in such amount as the Borough Council shall
designate.
The Revenue Agent is hereby authorized to accept payment under
protest of the amount of tax claimed by the Borough in any case where
any person disputes the validity or amount of the Borough's claim
for the tax. If it is thereafter judicially determined by a court
of competent jurisdiction that there has been an overpayment to the
Revenue Agent, the amount of the overpayment shall be refunded to
the person who paid under protest.
All taxes imposed by this part remaining unpaid after they shall
have become due shall bear interest in addition to the amount of the
unpaid tax at the rate of 10% per annum, and the persons upon whom
such taxes are imposed shall be further liable to a penalty of 1/2%
of the amount of the unpaid tax for each month or fraction of a month
for the first six months of nonpayment.
Any person, firm or corporation who shall violate any provision
of this part shall, upon conviction thereof, be sentenced to pay a
fine not exceeding $300 together with costs of prosecution or to imprisonment
for a term not to exceed 30 days, provided that such fine or penalty
shall be in addition to any other penalty imposed by any other section
of this part. The failure of any employer or taxpayer to receive or
procure a return shall not excuse him from making a return.
The part shall not apply to any person or property as to whom
or which it is beyond the legal power of the Borough Council of the
Borough of Sharpsburg to impose the tax or duties provided for.
If any section, clause or sentence or part of this part is,
for any reason, found to be unconstitutional, illegal or invalid,
such unconstitutionality, illegality or invalidity shall not affect
or impair any of the remaining provisions, sentences, clauses, sections
or parts of this part. It is hereby declared as the intent of the
Borough Council of the Borough of Sharpsburg that this part would
have been adopted had such unconstitutional, illegal or invalid sentences,
clauses, sections or parts thereof not been included herein.
This tax was passed pursuant to the Local Tax Enabling Act of
1965, December 31, P.L. 1257 and its amendments thereto. This tax shall remain in effect from year to year on a
calendar-year basis unless changed by Borough ordinance.